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Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

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Showing 8001 to 8050 of 9406 Records

1 ....157 158 159 160161162 163 164 165........ 189

February 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - time limitation - personal guarantors - It is submitted that Adjudicating Authority cannot be used as a Forum to recover a time barred debt - The......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - liability of Guarantor of loan - acknowledgment of debt by the Principal Borrower shall be binding on the Guarantor or not - The Tribunal found no......
February 29, 2024 Case Laws Insolvency and Bankruptcy

Improper handling of Resolution Plan - Respondent No.1 alleges that the Resolution Professional (RP) violated the process by opening a sealed cover containing the plan......
February 29, 2024 Case Laws Service Tax

Recovery of service tax with interest and penalty - entitlement to the benefit of the VCES Scheme -Despite directions from the Commissioner (Appeals) to produce......
February 29, 2024 Case Laws Service Tax

The Tribunal examines whether the services provided by the OLSPs to the Appellant fall under the category of "Business Auxiliary Service" as defined in the Finance Act,.....
February 29, 2024 Case Laws Service Tax

Classification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted.....
February 29, 2024 Case Laws Central Excise

CENVAT Credit - duty paying documents - The Tribunal concludes that the Assessee's claim for CENVAT Credit is not valid, as the inputs claimed to have been purchased......
February 29, 2024 Case Laws Central Excise

CENVAT Credit - input services - The CESTAT finds that the refilling activity does constitute manufacturing, as affirmed by the Original Authority. - The Tribunal also......
February 29, 2024 Case Laws VAT and Sales Tax

Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose.....
February 29, 2024 Case Laws Indian Laws

Wrongful representation of poor landless slum dwellers - The High court found that these petitioners, by virtue of their economic status, property ownership, and......
February 29, 2024 Case Laws Indian Laws

Dishonour of Cheque - non-application of mind - The High Court highlighted the presumption in favor of the complainant under Section 139 of the N.I. Act and affirmed the....
February 29, 2024 Case Laws Indian Laws

Dishonour of Cheque - Liability of a Director - principles of vicarious liability - petitioner had already resigned on 15.03.2014 as Director of the Company and was......
February 28, 2024 Case Laws GST

Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under......
February 28, 2024 Case Laws GST

Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of....
February 28, 2024 Case Laws GST

Duty Free Shops (DFS) at airports and various government authorities - Refund of amount collected by respondents No.3 and 4 (AAI) on wrongful application of CGST Act,......
February 28, 2024 Case Laws Income Tax

Offence u/s 276CC - petitioner prime facie found that the non-filing of the return was wilfull - Economic Offences - The petitioner's argument that the tax liability was....
February 28, 2024 Case Laws Income Tax

Procedure of Conducting the search and seizure of the digital data from the premises of the petitioner - seizure of the .txt files from an undisclosed location - Digital....
February 28, 2024 Case Laws Income Tax

Penalty u/s 271(1) (c) - period of limitation - treatment of lease rent income - in the revised return, assessee claimed the same as income from house property to claim.....
February 28, 2024 Case Laws Income Tax

Income from other sources u/s 56 (2) (x) - purchased the property - difference between the valuation adopted by the district valuation officer and actual consideration -....
February 28, 2024 Case Laws Income Tax

Validity of revision proceedings u/s 263 - Adoption of either of view by AO - allowability under section 36(1)(viia) - The court concludes that the original assessment......
February 28, 2024 Case Laws Income Tax

Transfer Pricing Adjustments on Corporate Guarantee Charges, Interest on Optionally Convertible Loans (OCL), and Reimbursement of Expenses. - The Tribunal found that......
February 28, 2024 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee company is a shareholder of lender company or not? - The ITAT held that for amounts to be considered as deemed dividends under......
February 28, 2024 Case Laws Customs

Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under......
February 28, 2024 Case Laws Customs

Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application.....
February 28, 2024 Case Laws Customs

Application for Grant of bail - smuggling foreign origin gold - No duty paid - The High court ultimately rejected the bail application, citing the materials collected......
February 28, 2024 Case Laws Customs

Application filed u/s 439 of the CrPC - for regular bail - Smuggling - Gold Paste - The court exercised discretion in granting bail to the applicant, considering factors....
February 28, 2024 Case Laws Customs

Valuation of the import of car - the CESTAT criticized the adjudicating authority for rejecting the declared value......
February 28, 2024 Case Laws Customs

Import of brand new vehicle or not - Valuation of the car - Regarding the eligibility for customs duty exemption, the......
February 28, 2024 Case Laws Customs

Imported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - The tribunal concludes that the imported goods, the Sonalleve MR HIFU KIT, are indeed......
February 28, 2024 Case Laws Customs

Imported remelted zinc from Australia - CESTAT upheld the reclassification of "remelted zinc" by the department under CTH 7901 20 90, rejecting the appellant's......
February 28, 2024 Case Laws Customs

Application for conversion of shipping bills - time limitation - Facilitative Measures vs. Procedural Rigidity - The Tribunal held that the appellant had justified the......
February 28, 2024 Case Laws Customs

Imposition of redemption fine - import of Limestone Blocks - imported goods not covered by the license - confiscation of goods - The Tribunal observed the circumstances,....
February 28, 2024 Case Laws Customs

Undervaluation of imported goods - Confiscation of goods - redemption fine - penalty u/s 12 - The CESTAT adopted a lenient view in reducing the quantum of fines and......
February 28, 2024 Case Laws Customs

Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who......
February 28, 2024 Case Laws Customs

Smuggling - Seized 2332.800 gm of foreign marked gold - confiscation - Burden of proof - The Tribunal held that the appellant’s have satisfactorily discharged the burden....
February 28, 2024 Case Laws Customs

Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting......
February 28, 2024 Case Laws Companies Law

Effect of resignation from Directorship - ROC refused to remove the name of the Petitioner as a Director of Respondent No. 4-company - The High court acknowledged the......
February 28, 2024 Case Laws Insolvency and Bankruptcy

Initiation of CIRP u/s 9 - time limitation - threshold limit of amount claimed - With respect to 234 invoices, which are payable within 30 days of the invoices, 224......
February 28, 2024 Case Laws Insolvency and Bankruptcy

Prayer for direction for placing the Settlement Proposal submitted by the Appellant before the CoC for consideration - CoC unanimously decided to reject the proposal......
February 28, 2024 Case Laws FEMA

Violation under FERA - charge u/s. 56 of FERA - Company being in Liquidation - Whether the charge against the Company can be framed through the petitioner? - Petitioner.....
February 28, 2024 Case Laws Money Laundering

PMLA - Media Reporting - Petitioner: Seeks direction to prevent Respondent No. 1/ED from leaking any information to the media regarding the ongoing investigation. Claims....
February 28, 2024 Case Laws Service Tax

Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of....
February 28, 2024 Case Laws Central Excise

Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets......
February 28, 2024 Case Laws Central Excise

CENVAT Credit - common inputs/input services used for manufacture of stock transferred exempted goods (lime stone) and dutiable products (Cement/Clinker) - The Tribunal.....
February 28, 2024 Case Laws VAT and Sales Tax

Jurisdiction - powers of AO to re-assess the escape turnover - Power of suo moto revision. - The High court found that the respondent No. 3 (Additional Commissioner of......
February 28, 2024 Case Laws Indian Laws

Dishonour of Cheque - Proviso (b) to Section 138 of the NI Act not complied - notice of demand dated 08.06.2012 demanded Rs. 2 crores from the accused instead of the......
February 28, 2024 Case Laws Indian Laws

Dishonour of Cheque - Rule of evidence - acquittal of accused - Proof of liability - service of demand notice - The High court concluded that the complainant had......
February 27, 2024 Case Laws Customs

Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional....
February 27, 2024 Case Laws GST

Validity of assessment order - Discrepancy Nos. 1, 2, 10, and 11: The discrepancies include issues such as non-GST supplies, alleged mismatch between GSTR-3B and GSTR-1.....
February 27, 2024 Case Laws Income Tax

Addition u/s 69A r.w.s. 115BBE - Assessment of trust - ‘unexplained money' - Income consists of voluntary contributions from devotees and followers - The High Court held....

1 ....157 158 159 160161162 163 164 165........ 189

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...